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    <title>2013 (4) TMI 647 - CESTAT MUMBAI</title>
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    <description>The Tribunal granted the waiver of pre-deposit and stay of recovery of duty regarding denied service tax credit for specific services post the &#039;place of removal&#039; amendment. The decision was based on the precedent set by the Gujarat High Court, which established the eligibility of these services for CENVAT credit. The Tribunal upheld the appellant&#039;s entitlement to the credit, following the Gujarat High Court&#039;s judgment in a similar case, and ordered a stay on the recovery of dues until the appeal was resolved.</description>
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      <description>The Tribunal granted the waiver of pre-deposit and stay of recovery of duty regarding denied service tax credit for specific services post the &#039;place of removal&#039; amendment. The decision was based on the precedent set by the Gujarat High Court, which established the eligibility of these services for CENVAT credit. The Tribunal upheld the appellant&#039;s entitlement to the credit, following the Gujarat High Court&#039;s judgment in a similar case, and ordered a stay on the recovery of dues until the appeal was resolved.</description>
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